Compliance Signals & Statutory Filings

Company registers publish more than a company’s identity. They also publish how the company stands with the register: whether its filings are up to date, whether there are charges over its assets, and when the next statutory filing falls due. Topograph exposes this in two country-agnostic fields on company:

Field	What it carries
`complianceFlags`	Point-in-time signals: filings overdue, registered charges, insolvency history, past liquidation.
`statutoryFilings`	The filing calendar: the accounts and confirmation filings last made, and the ones next due.

Neither is a passthrough of any one register. The same two obligations (file your accounts, periodically confirm your particulars are current) exist in nearly every jurisdiction under different local names, and both fields are modelled around those obligations rather than around any single register’s field names.

`complianceFlags`

Each signal has its own key, and each key holds its own object.

Key	Meaning when `active` is `true`
`accountsOverdue`	The statutory annual accounts are overdue.
`annualFilingOverdue`	The periodic confirmation filing is overdue.
`registeredCharges`	The register records charges, mortgages or pledges over the company’s assets.
`insolvencyHistory`	The register records insolvency proceedings in the company’s history.
`liquidated`	The company has been through liquidation at some point.

Each flag object carries:

Field	Description
`active`	The register’s own answer.
`dueDate`	The date the filing was due and missed. Overdue flags only, and only while `active` is `true`.
`since`	The date the signal began, when the register reports it.
`source`	The register that reported it.

A key is present only when the register formally states the signal.active: false is a positive statement: the register says the company has no registered charges. An absent key means we hold no formal statement either way; it is not a clearance.To tell the two apart before you integrate, check the country’s entry in the coverage manifest: complianceSignals.flags[].reportsNegative tells you whether that register ever states the negative. Where it is false, a missing key carries no information.

{
  "complianceFlags": {
    "accountsOverdue": { "active": true, "dueDate": "2024-09-30", "source": "companies_house" },
    "registeredCharges": { "active": false, "source": "companies_house" },
    "insolvencyHistory": { "active": false, "source": "companies_house" }
  }
}

insolvencyHistory is historical. A company currently in proceedings is reported through status.statusDetails.status (UNDER_INSOLVENCY_PROCEEDING). A company that has since recovered keeps insolvencyHistory.active: true while returning to an active status. That is exactly the signal a risk model wants.

`statutoryFilings`

Two obligations, each with what was last filed and what is next due.

Key	The obligation
`accounts`	File the statutory annual accounts.
`annualFiling`	Periodically confirm the company still exists and its particulars are current. UK confirmation statement, Irish annual return, US state annual report, Guernsey annual validation.

Each obligation carries:

Field	Description
`financialYearEnd`	The recurring accounting reference date as `MM-DD` (e.g. `03-31`). Accounts only. It repeats every cycle, so it is not a full date.
`cadence`	`annual` or `biennial`. Confirmation filing only.
`lastFiled`	`{ year, periodStart, periodEnd, dueDate, filedOn }`
`next`	`{ year, periodStart, periodEnd, dueDate, overdue }`
`source`	The register that reported the obligation.

{
  "statutoryFilings": {
    "accounts": {
      "financialYearEnd": "03-31",
      "lastFiled": { "periodStart": "2024-04-01", "periodEnd": "2025-03-31" },
      "next": {
        "periodStart": "2025-04-01",
        "periodEnd": "2026-03-31",
        "dueDate": "2026-12-31",
        "overdue": false
      },
      "source": "companies_house"
    },
    "annualFiling": {
      "cadence": "annual",
      "lastFiled": { "periodEnd": "2025-10-25" },
      "next": { "periodEnd": "2026-10-25", "dueDate": "2026-11-08", "overdue": false },
      "source": "companies_house"
    }
  }
}

Every sub-field is independently optional

Registers publish very different subsets, and we return exactly what the register states. Nothing is derived to fill a gap.

A register that publishes only a due date populates next.dueDate and nothing else.
A register that publishes only a filing year (several US states) populates next.year. No day or month is invented.
overdue is only ever the register’s own word. It is never computed by comparing dueDate to today, because filing deadlines carry jurisdiction-specific grace periods.

Check complianceSignals.statutoryFilings[].fields in the coverage manifest for the exact list a country populates before you build against it.

Country availability

The manifest is the source of truth and is served live through the API and the Topograph MCP. The table below is a snapshot.

Compliance flags

Country	Flags	States the negative?
🇬🇧 United Kingdom	`accountsOverdue`, `annualFilingOverdue`, `registeredCharges`, `insolvencyHistory`, `liquidated`	Yes. `active: false` is a formal clearance

Statutory filings

Country	Accounts	Confirmation filing	Fields published
🇬🇧 United Kingdom	Yes	Annual	Full calendar: year end, both periods, due dates, overdue
🇮🇪 Ireland	No	Annual	Last and next annual return date (NARD), as `periodEnd`. No due date: see note below
🇬🇬 Guernsey	No	Annual	Next due date
🇺🇸 Alaska	No	Biennial	Next due date
🇺🇸 Washington DC	No	Biennial	Next due date, last filed date
🇺🇸 Kansas	No	Annual	Next due date, last filed year
🇺🇸 Kentucky	No	Annual	Last filed date
🇺🇸 Louisiana	No	Annual	Last filed date
🇺🇸 Montana	No	Annual	Next due date
🇺🇸 Nebraska	No	Biennial	Next due date
🇺🇸 New Hampshire	No	Annual	Next due year, last filed year
🇺🇸 New Jersey	No	Annual	Last filed date + year (paid status report only)
🇺🇸 New Mexico	No	Annual	Next due date
🇺🇸 Nevada	No	Annual	Next due date
🇺🇸 New York	No	Biennial	Next due date
🇺🇸 Pennsylvania	No	Annual	Next due date
🇺🇸 Vermont	No	Annual	Last filed due date, last filed date
🇺🇸 Washington	No	Annual	Next due date

Ireland reports the annual return date as a period, not a deadline. The Irish Annual Return Date (ARD) is the latest date to which a return must be made up; the return is then due within 56 days of it. So annualFiling.next.periodEnd carries the ARD and no dueDate is published. The deadline is not derived, because it is not a plain 56 days: it extends past weekends and public holidays, and where financial statements are annexed it is the earlier of ARD + 56 days and financial-year-end + 9 months + 56 days.

US states publish no statutory accounts. The accounts obligation is deliberately absent for every US state rather than returned empty. An empty object would read as “we looked and found nothing”, which is a different claim from “this register does not hold it”.

Both fields are additive

complianceFlags and statutoryFilings are optional and appear only where a register publishes them. Adding a country, a flag, or a sub-field never changes an existing response shape. statutoryFilings.*.next.overdue intentionally mirrors complianceFlags.accountsOverdue / annualFilingOverdue. Use complianceFlags when you want the alerting surface, statutoryFilings when you want the calendar.

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Compliance Signals & Statutory Filings

`complianceFlags`

`statutoryFilings`

Every sub-field is independently optional

Country availability

Compliance flags

Statutory filings

Both fields are additive

​complianceFlags

​statutoryFilings

​Every sub-field is independently optional

​Country availability

​Compliance flags

​Statutory filings

​Both fields are additive

`complianceFlags`

`statutoryFilings`

Every sub-field is independently optional

Country availability

Compliance flags

Statutory filings

Both fields are additive